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export tariff rebates: 出口退税
[ 2006-09-15 16:09 ]

为推动进出口贸易均衡发展,出口退税调整方案终于出台。根据此次公布的方案,钢材、纺织品等的出口退税率下调,而重大技术装备、部分高科技产品、农产品加工品的出口退税率则上调。

请看《中国日报》相关报道:China cut export tariff rebates on products including steel, textiles and some non-ferrous minerals to rein in overseas sales of energy-intensive industries and potentially curb the country's record trade surplus.

The changes, effective Friday, include a reduction in tariff rebates on steel products to 8 percent from 11 percent, on textiles to 11 percent from 13 percent.

报道中的export tariff rebate就是“出口退税”,指“对出口商品已征收的国内税部分或全部退还给出口商”,旨在让本国产品以不含税成本进入国际市场,从而增强该商品的国际竞争力,扩大出口创汇。

单词rebate指“退款”,日常生活中,我们常用它来形容“回扣”,如:interest rebate(利息回扣)。在此,请区别rebate(回扣,退款)和discount(折扣,打折)的区别,看例句:

A rebate is distinguished from a discount in that the former is not taken out or deducted in advance but is handed back after payment of the full amount.(退款不同于折扣,退款不是先行扣除,而是在钱全数付清后退还。)

(英语点津陈蓓编辑)
            

 
 
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